https://www.taxtmi.com/caselaws?id=761835 Tax deduction at source under Section 192 was examined in the context of salary payments to members of religious congregations, with the controversy turning on whether the amounts represented diversion of income by overriding title or merely application of income. Administrative circulars and contemporanea expositio were also relied on in support of the earlier relief granted by the Single Judge. The Supreme Court noted the issue, declined to entertain the Special Leave Petitions, and the text states that the obligation to deduct TDS on such salary payments stands affirmed, though the decision is to operate prospectively. en-us Thu, 07 Nov 2024 00:00:00 +0530 Wed, 29 Apr 2026 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761835 Tax deduction at source under Section 192 was examined in the context of salary payments to members of religious congregations, with the controversy turning on whether the amounts represented diversion of income by overriding title or merely application of income. Administrative circulars and contemporanea expositio were also relied on in support of the earlier relief granted by the Single Judge. The Supreme Court noted the issue, declined to entertain the Special Leave Petitions, and the text states that the obligation to deduct TDS on such salary payments stands affirmed, though the decision is to operate prospectively. Case-Laws Income Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761835